Foreign students and scholars fall into one of three statuses for tax purposes:
Each status has different filing requirements.
Resident aliens are generally subject to the same federal income tax filing requirements as U.S. citizens.
Taxpayers who are dual-status resident aliens at the end of the calendar year must:
A taxpayer who is a dual-status nonresident alien at the end of the calendar year must:
Nonresidents who are temporarily in the U.S must file a return if they have income that is subject to withholding, even if no tax was withheld.
It is recommended that nonresident aliens file a tax return if they have a filing requirement, even if they are not interested in or eligible for a refund.